These guidelines are designed to enhance DFG project proposals in the fields of business and economics by offering specialized recommendations for reporting research data usage. They serve as a supplement to the general DFG guidelines, addressing the specific needs of researchers in these disciplines. The document emphasizes the importance of ensuring data reproducibility and adhering to the FAIR principles (Findable, Accessible, Interoperable, Reusable) to promote the reuse and sharing of research data. Additionally, it provides detailed advice on data description, documentation, storage, legal obligations, data exchange, and the responsibilities involved in managing research data.